§ 150-114. Protest of determination of tax due.

Latest version.

The taxpayer, within 15 calendar days from the date of the notice provided in section 150-112, may protest thereto. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the director of the department of finance's determination. The director shall consider the protest and in his discretion may grant a hearing thereon before making a final determination of tax, penalty and interest due.

(Code 1956, § 62-27)

                    
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